The research offers an elaboration of genealogy as an approach to knowledge from Friedrich Nietzsche's original work on method (1887) processed by Michel Foucault (1971). It provides an interdisciplinary version that integrates theoretical and analytical contributions from the philosophy of knowledge, from exact and social sciences to artistic research. This work also takes into account those who have most explicitly enhanced the potentialities of geneaalogy such as Gilles Deleuze (1962) and, more recently, Carlo Sini (2007) and Giorgio Agamben (2010), but also embraces the reflections of researchers, from the past or present, whom I dare associate with the genealogy approach such as Max Weber (1922), Bruno Latour (2013), Fritjof Capra (2014), Diego Velázquez (1656) and the newer holistic and immersive approaches in digital art (Roy Ascott 2007). The result will be a "grid of intelligibility", an instrument of knowledge of the emerging phenomena that can be used for mappings and interdisciplinary networks and that, as in the original version (by Nietzsche and Foucault), intends to overcome the epistemological limits and disciplinary segmentation inherited by modernity. Such limits and segmentation are transferred in a special way in modern universities. For this reason, universities are not only the privileged object of this genealogical analysis, but also the field where its application is posed not only as a research practice or pedagogical tool, but also as a self-reflexive method on an organizational level. The genealogy of universities, therefore, is not just a speculative analysis, but a strategic and experimental choice, rather unusual, despite the vast literature available from a well-known text of Immanuel Kant (1798). Universities embody an intersection node among cultural, economic, political and technological trends, since their inception in the Middle Ages. They are the institutional entities that delegate big apparatus paradigm shifts that influence the approaches to knowledge of the people who live in a given social context in vehicular, transversal and vertical ways. Universities have always been the legitimised place to disclose knowledge approaches socially recognised. Their historical centrality and legitimacy has been renewed for more than five hundred years . In the contemporary world, their role is being compromised by global processes , neoliberalism and digitization in particular. This research will investigate the latter genealogically by focusing on the manifestations of resistance namely audit university and its development until the automation phase. In addition to contemporary authors such as Michael Power (1994), Laura Maran (2009), and Giovanni Leghissa (2012) - the theoretical framework will refer to Ivan Illich (1971), Edgar Morin (1999), but also Marshall McLuhan (1964) and those researchers that are currently involved in the analysis of the impact of media on the education system (Ben Fry, 2007, I. and M. Toru S. Vijay Kumar, 2008). It is an attempt to genealogically answer the question -What will the current audit universities become? This research has gone up to a drift that is more than a narrative exercise. It has pushed up to a prophecy that is only partly a fiction experiment namely automation in academia, which is the main research hypothesis. In an apocalyptic scenario automated universities represent an audit university involution, a result of hybridization among economic, technological, cultural and organizational phenomena. It is only by addressing this hybridization process that we can develop an alternative narrative. By following Antonio Caronia's (2008) approach, this research will use science-fiction language as a distortion of reality that allows creating, in Foucault's words, a doomsday scenario (a case of 'fiction historique') or an alternative perspective avoiding ideological risks. Along with contemporaries Derrick de Kerckhove (1998), Roy Ascott (2007), Marcello Giacomantonio (2007), Valeria Pinto (2012), Federico Butera (2007), I will summarize the works of Franz Kafka, Philip K. Dick and James Ballard, but also recent contributions from artistic and pedagogical research. Keywords: Genealogy, Grid of Intelligibility, Knowledge, Power, Control, Subjectivation, EHEA, Audit, Automation.

Sammanfattning Examensarbete i företagsekonomi, Högskolan i Skövde.Kandidatuppsats, Externredovisning, vårterminen 2016 Bakgrund: Datorer har under ett halvt sekel använts i näringslivet och revisorer har använt datorer i revisionsprocessen sedan 1980-talet. Teknik är menat att effektivisera revisionen och möta behov av automatisering för att öka lönsamheten, minska tidsåtgången och underlätta revisorernas arbete. Betydelsen och utnyttjandet av automatisering och informationsteknik [IT] i revisionen har ökat kraftigt under 2000-talet som en följd av den tekniska utveckling som sker i samhället. Revisionsbevis går från papper till elektronisk form och informationssystem [IS] kontrollerar data med lite eller helt utan mänsklig inblandning. Branschens digitalisering innebär flera fördelar som flitigt belyses i litteraturen, medan eventuella nackdelar och risker lämnas obelysta.FAR publicerade år 2013 en framtidsstudie där de önskar förbereda branschen på olika förändringar och vara i framkant för att undvika fallgropar och utnyttja möjligheter. I studien utreds flera framtida drivkrafter och en av dem är digitaliseringen. Flera fördelar med digitaliseringen belyses, men också här missas eventuella nackdelar och risker. Syfte: Syftet med denna studie är att, genom att undersöka dagens yrkesverksamma revisionsutövare syn, öka revisionsbranschen och revisionens intressenters förståelse för hur revisionens tillförlitlighet och revisionsrisker påverkas av digitaliseringen. Metod: Studiens empiriska material samlades in genom en kvalitativ metod. Nio revisorer och tre personer som arbetar med risker inom revision och IT-revision har intervjuats genom elva semistrukturerade intervjuer. Slutsats: Studien har kommit fram till att revisorerna i studien och forskningen är eniga om att digitaliseringen innebär flera positiva effekter för revisionen. Exempelvis en ökad kvalitet på slutprodukten, effektivare revisionsprocess och minskad upptäcktsrisk genom att större datamängder kan analyseras. Det föreligger dock en tvetydighet kring huruvida det påverkar revisionens tillförlitlighet som slutprodukt. Studien har visat att yrkesverksamma revisorer har svårt att se risker med den tekniska utvecklingen. Studien har även visat att revisorerna inte har eller anser sig behöva några speciella IT-kunskaper, samtidigt som forskningen menar att IT-kunskaper är mycket viktiga för revisorernas förmåga att göra kvalificerade riskbedömningar. Nyckelord: Revision, digitalisering, tillförlitlighet, förtroende, revisionsrisk, revisionskvalitet, revisionsautomatisering, IT, teknik, IT-revision, ARM. / Abstract Degree in Business Administration, University of SkövdeBachelor Thesis, Financial Accounting, spring term 2016 Background: Computers have been used for half a century in business and auditors have been using computers in the audit process since the 1980s. Technology is meant to make the audit more efficient and meet the needs of automation to increase profitability, reduce the timescale and facilitate the work of the auditors. The meaning and utilization of automation and information technology [IT] in the audit has increased greatly in the 2000s as a result of technological developments taking place in society. Audit evidence goes from paper to electronic and information systems [IS] controls data with little or no human intervention. The industry digitization has several advantages as extensively illustrated in the literature, but the possible disadvantages and risks left not observed. FAR published in 2013 a prospective study in which they wish to prepare the industry to various changes and be in the forefront to avoid pitfalls and exploit opportunities. The study investigated several future drivers and one of them is digitization. Several benefits of digitization are illuminated, but also this study missed potential disadvantages and risks. Purpose: The purpose of this study is that, by examining today's professionals audit practitioners sight, improve the accounting profession and audit stakeholders' understanding of how the reliability of audit and audit risks are affected by digitization. Method: The study's empirical material was gathered through a qualitative method. Nine auditors and three people working with risk assurance and IT audit have been interviewed through eleven semi-structured interviews. Conclusion: The study has concluded that the auditors of the study and research agree that digitization brings several positive effects for the audit. For example, a higher end product quality, a more efficient audit process and reduced detection-risk as a result of larger amounts of data being analyzed. However, there is an ambiguity as to whether it affects the reliability of the audit as a final product. The study has shown that practicing auditors has difficult to see the risks of technological progress. The study has also shown that the auditors did not have or think they need any special IT skills, but research says that IT skills are very important for the auditor's ability to make qualified risk assessments. Keywords: Audit, digitization, reliability, trust, audit risk, audit quality, audit automation, IT, technology, IT audit, ARM.